1. Normal transfer: business tax (tax rate: 5.55%, paid by the seller). Individual income tax (1% of the total transaction amount or 2% of the difference between two transactions, paid by the seller). Stamp duty (1% tax rate, 5% for both buyers and sellers). Deed tax (base tax rate 3%, preferential tax rates 1, 5% and 1%, paid by the buyer). Other taxes and fees. For friends who want to buy and sell second-hand houses, what they have to understand clearly is the second-hand house transaction tax. Second-hand housing transactions are mainly divided into four situations: normal transfer, gift transfer, inheritance of real estate transactions transfer and analysis of production. The taxes and fees to be paid in various transaction forms are different.

2. Donation and transfer

Business tax and personal income tax are exempted, and full deed tax is required regardless of the property.

if an individual donates real estate and land use right free of charge by dividing the divorced property, giving it to a specific relative, giving it to a dependent or a supporter, which is in line with the provisions of Article 2 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Certain Tax Exemption Policies for Business Tax on Personal Financial Commodities, it is not necessary to provide the property owner's "gift certificate", the donee's "gift certificate" or both parties' "gift contract certificate" when handling the business tax exemption formalities.

Legal basis:

Notice of the People's Republic of China and the Ministry of Finance of State Taxation Administration of The People's Republic of China on Certain Tax Exemption Policies for Personal Financial Commodities Trading

Finance Departments (bureaus) and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, state taxation bureaus of Beijing, Tibet, Ningxia and Qinghai provinces (autonomous regions and municipalities directly under the Central Government), and Finance Bureau of Xinjiang Production and Construction Corps: < The relevant preferential business tax policies are hereby clarified as follows:

1. Income obtained by individuals (including individual industrial and commercial households and other individuals, the same below) from trading in foreign exchange, securities, non-goods futures and other financial commodities is temporarily exempted from business tax.

2. If an individual donates real estate or land use right for free, the business tax will be temporarily exempted under any of the following circumstances:

(1) Divorce property division;

(2) giving free gifts to spouses, parents, children, grandparents, grandparents, grandchildren, grandchildren, brothers and sisters;

(3) giving free gifts to the dependents or supporters who bear the obligation of direct support or maintenance;

(4) the legal heir, testamentary successor or legatee who has obtained the property right of the house according to law after the death of the owner of the property right.

3. Business tax is temporarily exempted for services provided by Chinese people * * and domestic (hereinafter referred to as domestic) units or individuals in the construction industry, culture and sports industry (except broadcasting) in Chinese people * * and overseas (hereinafter referred to as overseas).

4. Labor services provided by overseas units or individuals to domestic units or individuals that are completely outside the country as stipulated in the Provisional Regulations of the People's Republic of China on Business Tax (the State Council Decree No.54, hereinafter referred to as the Regulations) do not belong to the provision of labor services in China as mentioned in Article 1 of the Regulations, and business tax is not levied. The specific scope of the above services shall be stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China.

according to the above principles, business tax is not levied on the services provided by overseas units or individuals to domestic units or individuals in culture and sports (except broadcasting), entertainment, hotels, restaurants and warehouses in service industries, and bathing, hairdressing, dyeing, painting, copying, copying and packaging in other service industries.

5. Administrative fees and government funds that meet the following conditions are temporarily exempt from business tax:

(1) Government funds approved by the State Council or the Ministry of Finance, administrative fees and government funds approved by the State Council or the provincial people's government and its financial and price departments;

(2) Financial bills uniformly printed or supervised by financial departments at or above the provincial level at the time of collection;

(3) All the money received shall be turned over to the finance.

all administrative fees or government funds that do not meet the above three conditions at the same time and fall within the scope of business tax collection shall be subject to business tax according to regulations.

the above-mentioned government funds refer to the special-purpose funds collected from citizens, legal persons and other organizations by people's governments at all levels and their subordinate departments in accordance with laws, administrative regulations of the state and relevant documents of the Central Committee and the State Council, in order to support the development of a certain cause, and with the approval of the procedures prescribed by the state. Including various funds, funds, additional and special fees.

the above-mentioned administrative fees refer to the fees charged by state organs, institutions, social organizations acting as government functions and other organizations to specific clients in the process of providing specific services to citizens and legal persons in accordance with the relevant provisions of laws, administrative regulations and local regulations, and approved in accordance with the procedures stipulated by the State Council.

VI. Individuals who fall under the circumstances specified in Article 2 of this Notice shall submit the following relevant materials when going through the tax exemption formalities:

(1) Relevant certification materials specified in Article 1 of the Notice of State Taxation Administration of The People's Republic of China on Strengthening the Tax Administration of Free Donation of Real Estate by Individuals in Real Estate Transactions (Guo Shui Fa [26] No.144);

(2) valid identity documents given to both parties;

(3) the judgment of the people's court (original) certifying the kinship between the donor and the recipient, and the notarial certificate (original) issued by a notary public;

(4) the judgment (original) of the people's court that proves the dependency relationship or maintenance relationship between the donor and the recipient, the notarial certificate (original) issued by the notary office, and the certification materials (original) issued by the township people's government or the sub-district office.

the tax authorities should carefully examine and verify the above-mentioned information provided by both donors. If the information is complete and filled in correctly, they should sign and seal the Registration Form of Personal Free Donation of Real Estate attached to the document No.144 [26] of the State Administration of Taxation, copy and keep it, return the original to the author, and go through the business tax exemption formalities at the same time.